United States · Bill · HR
H.R. 5207 (103rd)
To amend the Internal Revenue Code of 1986 to allow the one-time exclusion on gain from sale of a principal residence to be taken before age 55 if the taxpayer or a family member suffers a catastrophic illness.
Introduced
6 October 1994
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to allow the one-time exclusion on gain from the sale of a principal residence to be taken before age 55 if the taxpayer or a family member: (1) is physically or mentally incapable of self-care; and (2) has had such condition, or will have such condition, for at least six months.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 6 October 1994
Introduced in House (PDF)
Introduced in House · EN · 6 October 1994
Introduced in House
summary · EN · 6 October 1994
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/103rd-congress/house-bill/5207
- Open data entity: https://api.congress.gov/v3/bill/103/hr/5207